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  5. 63 N.Y.2d 1020 (1984)
 

CELESTIAL FOOD OF MASSAPEQUA CORP. v. NEW YORK STATE TAX COMM'N

63 N.Y.2d 1020 (1984)

Celestial Food of Massapequa Corporation, Respondent, v. New York State Tax Commission et al., Appellants.

Court of Appeals of the State of New York.

Decided November 20, 1984.

Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Maurice K. Peaslee and Peter H. Schiff of counsel), for appellants.

Gerard A. Navagh for respondent.

Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, MEYER, SIMONS and KAYE concur.

MEMORANDUM.

The order of the Appellate Division should be reversed, with costs, the motion of respondent, Celestial Food of Massapequa Corp., for summary judgment denied, and the cross motion of appellant State Tax Commission for summary judgment granted declaring valid regulation 20 NYCRR 528.20 (d) (2).1

The issue before us is whether the purchase of certain paper and plastic items...

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